State & Local
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May 23, 2025
Taxation With Representation: Troutman, A&O Shearman
In this week's Taxation With Representation, Blackstone acquires TXNM Energy, OpenAI buys io Products, Lumen Technologies sells its Mass Markets fiber-to-the-home business in 11 states to AT&T, and AMD sells its data center infrastructure manufacturing business to Sanmina.
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May 23, 2025
Texas House OKs Internet Access Services Tax Exemption
Texas would exempt internet access services from sales tax under an amended bill passed by lawmakers, sending it back to the state Senate for approval.
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May 23, 2025
Ohio Board Denies Tax Break For City's Rented Office Building
An office building owned by an Ohio city's economic development entity isn't exempt from property taxes because the property is controlled by a nonprofit that leases space to for-profit businesses, the state Board of Tax Appeals ruled.
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May 23, 2025
ND General Fund Revenues Up $108M From Forecast
North Dakota's general fund revenue from July 2023 through April beat estimates by $108 million, according to the state Legislative Council.
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May 23, 2025
RI Revenues Through March Up $29M From Forecasts
Rhode Island's general fund revenue collection for July through April outpaced estimates by $29 million, the state Department of Revenue reported.
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May 23, 2025
Virginia Recycler Denied Credit On Past Equipment Purchase
A Virginia company was correctly denied a tax credit for the purchase of recycling equipment because it was purchased in a previous year, the state tax commissioner ruled.
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May 23, 2025
Va. Contractor Denied Real Property Sales Tax Break For Sand
Sand purchased by a Virginia homebuilder is tangible personal property subject to use tax and not real property, the state tax commissioner said, rejecting the builder's argument that the sand was part of the land at its previous location.
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May 23, 2025
NJ Assembly OKs Requiring State Buyback Of Unused Credits
New Jersey's tax agency would be required to purchase certain unused tax credits for real estate development projects under a bill passed by the state Assembly.
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May 22, 2025
NY Tribunal Nixes Time Warner's $6.7M Tax On Service Fees
A Time Warner Cable entity is exempt from nearly $6.7 million in sales tax on federal fees聽based on its interstate and international services that it passed on to New York customers, the state Tax Appeals Tribunal ruled in an opinion obtained by 麻豆传媒360 on Thursday.聽
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May 22, 2025
Fla. Can't End Tech Groups' Challenge To Social Media 麻豆传媒
A Florida federal judge on Thursday denied the state's motion to dismiss a complaint brought by technology groups challenging a Florida law restricting social media companies from blocking political candidates, ruling that the plaintiffs have standing to sue on behalf of their members.
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May 22, 2025
Minn. Tax Group OKs Trimming, Extending Data Center Break
Minnesota would extend a sales tax on data centers while removing electricity purchases from that exemption, and boost the state cannabis tax, under a compromise package partially agreed to Thursday by a legislative working group.
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May 22, 2025
Mich. Justices To Review Nationwide's Unitary Tax Filing Win
The Michigan Supreme Court agreed Thursday to weigh an appeal by the state's tax agency of a decision that said Nationwide entities could file their taxes as a unitary group to share tax credits among its members.
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May 22, 2025
Texas 麻豆传媒makers OK Increase In Biz Property Tax Exemption
Texas would raise the state's business personal property tax exemption fiftyfold pending the outcome of a public vote under a bill approved by state lawmakers and sent to Gov. Greg Abbott on Thursday.
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May 22, 2025
Neb. Gov. Rejects Letting Districts Tax Outside Property
A Nebraska bill to let some local taxing districts impose taxes on property outside their boundaries, and to create statewide standards for inspections by public housing authorities, was vetoed by the state's governor.
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May 22, 2025
Md. Enacts Appeal Process For Digital Ad Tax
Maryland authorized companies challenging assessments of the state's tax on digital advertising to use the same administrative appeal process allowed for most other state taxes under two bills signed by the governor.
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May 22, 2025
Colorado Court Should Grant Tobacco Tax Refund, Co. Says
Colorado should be required to refund聽tobacco taxes it collected after exceeding state projections for a fiscal year and violating its Taxpayer's Bill of Rights, a tobacco distributor told a state court, urging it to grant the company's motion for judgment.
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May 22, 2025
Md. Establishes Payment Plans For Incarcerated Taxpayers
Maryland taxpayers who are or were incarcerated will be eligible for installment plans for tax liabilities under two bills signed by the state's Democratic governor.
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May 22, 2025
Wash. Authorizes 0.1% Local Sales Tax For Justice Initiatives
Washington state will allow local governments to levy a 0.1% sales and use tax to fund criminal justice efforts under legislation signed by its governor.
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May 22, 2025
Tenn. Revenues Through April Fall $128M From Estimates
Tennessee's general fund revenue collection from July through April lagged behind budget forecasts by $128 million, according to the state Department of Revenue.
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May 22, 2025
Ore. 麻豆传媒makers OK Extending Affordable Housing Tax Breaks
Three Oregon property tax exemptions intended to promote affordable housing would be extended under legislation passed unanimously by the state Senate and sent to the governor.
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May 22, 2025
SC Revenue Through April Up $894M From Last Year
South Carolina's gross general fund revenue from July through April beat last year's total for that period by $894 million, according to the state Board of Economic Advisors.
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May 22, 2025
Md. To Exempt Cannabis Nursery Sales From Tax
Maryland will exempt the sale of cannabis between licensed cannabis businesses and registered cannabis nurseries from sales and use tax under a bill signed by the governor.
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May 22, 2025
Ariz. General Revenue Collections Up $223M From Forecasts
Arizona's general revenue collection from July through April outpaced estimates by $223 million, according to the state Joint Legislative Budget Committee.
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May 22, 2025
Ore. 麻豆传媒makers OK Renewed Historic Preservation Credit
An expired Oregon tax credit for historic preservation would be reauthorized and limited to commercial properties under legislation passed by the state Senate and headed to the governor.
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May 22, 2025
Mich. House Approves Tax Deduction For Broadband Grants
Michigan companies could take an income tax deduction for certain broadband access grants under a bill the state House of Representatives passed.
Expert Analysis
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Think Like A 麻豆传媒yer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a 鈥渟liding scale鈥 approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A 麻豆传媒yer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons 鈥 due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources 鈥 but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys 鈥 new ones especially 鈥 there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior 麻豆传媒yers In 30 Minutes Or Less
Today鈥檚 junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies 麻豆传媒 Office.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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So You Want To Move Your 麻豆传媒 Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you鈥檙e an attorney considering a move to the Great White North, you鈥檒l need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.
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Promoting Diversity In The Selection Of ADR Neutrals
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Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.
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Considering Chevron's End Through A State Tax Lens
States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court鈥檚 Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.
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Kentucky Tax Talk: Finally Better Online Records At Revenue?
The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.
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Striking A Balance Between AI Use And Attorney Well-Being
As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys鈥 well-being while unlocking AI鈥檚 full potential, says Ed Sohn at Factor.